Answer:
See below
Explanation:
Comment
This is a good question. It makes you think about when you should round and maybe when you shouldn't.
You have a building side that is 38 square yards. You want to know how much paint to buy to cover the given side.
Let us say that each can of paint could cover 5 square yards. You cannot buy any can that might be smaller to take care of the 3 remaining square yards.
You have no choice. You have to round the answer from 7 R 3 to 8.